IBIMA Publishing
Communications of the IBIMA
http://www.ibimapublishing.com/journals/CIBIMA/cibima.html
Vol. 2012 (2012), Article ID 765236, 19 pages
DOI: 10.5171/2012.765236
Copyright © 2012 Mihai Carp, Marilena Mironiuc, Ioan-Bogdan Robu and Ionela-Corina Chersan. This is
an open access article distributed under the Creative Commons Attribution License unported 3.0, which
permits unrestricted use, distribution, and reproduction in any medium, provided that original work is
properly cited. Contact author: Mihai Carp E-mail: mihai.carp@feaa.uaic.ro
Empirical Study on the Efficiency of the
Companies Financing Process through
Statistical Analysis
Mihai Carp, Marilena Mironiuc, Ioan-Bogdan Robu and Ionela-Corina Chersan
“AL. I. CUZA” University of Iaşi, Romania
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Abstract
The current economic context, characterized by strong slippages, at the real and financial flows,
request, in order to maintain stability and favorable evolution of the enterprise, a fair and
efficient substantiation of the decision process. Such need is found, especially, in the area of
corporate finance. In this respect, managers must be given tools used in assessing the adequacy
of existing financial structure construction and to indicate future directions of action regarding
release of funds demand. This article addresses this area by focusing on two coordinates: the
study of links that are established between the characteristics of entities (capital structure
ratios, activity field) and the development of the dimension of corporate value, expressed by
increase / decrease index of asset capitalization, obtaining in this way a profile of the
enterprises related to the efficiency of the financing policy, and develop a mathematical model
to classify firms in performance group, using the as the same efficiency criterion in choosing the
financing sources. Data considered in the study are taken from financial statements of listed
companies to Bucharest Stock Exchange, considering a sample of 80 units that constitute the
working group. To achieve the research objectives were used as working methods: ratios
technique, multiple correspondence factorial analysis, principal component analysis and
discriminant analysis. Data processing was performed using the statistical software SPSS 19.00.
Keywords: funding process, financial structure, econometric model, performance groups,
discriminant analysis.
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Introduction
In the current economic climate,
characterized by strong slide-slips both at
the level of the real flows and at that of the
financial flows, the funding policy adopted
by the company, the manner in which the
various capital categories are chosen and
dimensioned in order to cover the
necessary to be funded are a major
condition that will impact the ability to
perform the basic activity as well as to
meet the development objectives
established by the owners.
The stability of the companies and their
favorable evolution generate benefits
expected by all the stakeholders,
contributing, at the same time, to creating a
healthy economic area, from which the
social and environmental component also
expect significant contributions and
earnings.
In these circumstances, managers need to
be offered, for a proper support of the
decisions concerning the funding process,
instruments that can be used in evaluating
the relevance of the construction of the
existing financial structure and which
would provide them clues for future
directions of action in what concerns
launching the demand for financial
resources.